El Paso City Code § 14.16.300 Definitions.
14.16.300 - Definitions.
As used in this title:
"Gross receipts" means all moneys or other consideration paid or payable to an off-airport rental car business, whether for cash or credit and without any deduction for credit card discounts and whether the same shall be paid or unpaid. "Gross receipts" shall include the following: Net time and mileage charges by the business for the rental of automobiles, or any other vehicles, regardless of the ownership, area, fleet or location assignment of said automobiles or vehicles and regardless of where said automobile or vehicle is returned. When a vehicle originally rented to a customer by the business is exchanged for another vehicle at another location of the business, as part of the same or continuous transaction, the transaction shall be considered includable in gross receipts; and charges to customers for supplies, merchandise or services. Excluded from "gross receipts" are the following: One-way drop-off charges; and amounts of any sales or similar taxes imposed by federal, state, county or City laws which are separately stated to and paid by the business, whether currently levied or hereinafter levied or imposed, and directly payable to the taxing authority by the business. No deduction shall be allowed from gross receipts for the payment of franchise taxes or taxes levied on the activities, facilities, equipment or property of the business, either real or personal; and sums received from the sale of used vehicles from the fleet of the business; and amounts of gratuities paid or given by customers to the employees of the business; and sums paid by customers to the business for its elimination of customer's liability to the business for damages to the rental vehicle, provided that said sum is separately stated to and paid by the customer (the aforementioned being commonly referred to as collision damage waiver (CDW) charge or loss damage waiver (LDW) charge); and sums received from customers or insurance carriers for the damage, loss or conversion of the vehicles of the business; provided, however, that any sums received representing reimbursements to the business in lieu of rentals for said vehicle shall not be so excluded; and sums received from the sale of Mexico trip insurance; and sums paid by customers to the business which represent an amount the customer is obligated to pay when the customer does not return the vehicle with the required amount of fuel. Said sum to be excluded must be separately stated to and paid by the customer; the fuel for which the customer may be charged shall be of the grade recommended for use in said vehicle by the manufacturer; and the charges for said fuel shall be at the prevailing rate charged by the business at its other locations; and sums received from transactions in which a customer places a reservation with the business for a vehicle where delivery is to occur outside the city limits of the city; and sums received from the leasing of any one vehicle to any one person or entity for a term of six consecutive months or more.
"Off-airport rental car business(es)" means a business or person which is engaged in the commercial activity of renting vehicles to the public for compensation and which does not have an in-terminal vehicle rental concession agreement with the city.
(Ord. No. 19007, § 1, 12-17-2019)
